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Auditing Standards 2017: Codification of Statements on Standards for Auditing Standards, Numbers 122 to 132 January 2017

توضیحات


How This Publication Is Organized 1

Applicability of AICPA Professional Standards 3

U.S. AUDITING STANDARDS--AICPA (Clarified) [AU-C]

AU-C Cross-References to SASs 9

AU-C Introduction  23

Foreword

Preface--Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards

Glossary of Terms

AU-C 200--299 General Principles and Responsibilities 63

200--Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards

210--Terms of Engagement

220--Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards

230--Audit Documentation

9230--Audit Documentation: Auditing Interpretations of Section 230

240--Consideration of Fraud in a Financial Statement Audit

250--Consideration of Laws and Regulations in an Audit of Financial Statements

260--The Auditor’s Communication With Those Charged With Governance

265--Communicating Internal Control Related Matters Identified in an Audit

9265--Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of

AU-C 300--499 Risk Assessment and Response to Assessed Risks 247

300--Planning an Audit

315--Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

320--Materiality in Planning and Performing an Audit

330--Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

402--Audit Considerations Relating to an Entity Using a Service Organization

450--Evaluation of Misstatements Identified During the Audit

AU-C 500--599 Audit Evidence 377

500--Audit Evidence

9500--Audit Evidence: Auditing Interpretations of Section 500

501--Audit Evidence--Specific Considerations for Selected Items

505--External Confirmations

510--Opening Balances--Initial Audit Engagements, Including Reaudit Engagements

520--Analytical Procedures

530--Audit Sampling

540--Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

550--Related Parties

560--Subsequent Events and Subsequently Discovered Facts

570--The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

570A--The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

9570A--The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern: Auditing Interpretations of Section 570A

580--Written Representations

585--Consideration of Omitted Procedures After the Report Release Date

AU-C 600--699 Using the Work of Others 653

600--Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors)

9600--Special Considerations--Audits of Group Financial Statements (Including theWork of Component Auditors): Auditing Interpretations of Section 600

610--Using the Work of Internal Auditors

620--Using the Work of an Auditor’s Specialist

9620--Using the Work of an Auditor’s Specialist: Auditing Interpretations of Section 620

AU-C 700--799 Audit Conclusions and Reporting 769

700--Forming an Opinion and Reporting on Financial Statements

9700--Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700

705--Modifications to the Opinion in the Independent Auditor’s Report

706--Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report

708--Consistency of Financial Statements

720--Other Information in Documents Containing Audited Financial Statements

725--Supplementary Information in Relation to the Financial Statements as a Whole

9725--Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725

730--Required Supplementary Information

AU-C 800--899 Special Considerations  925

800--Special Considerations--Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks

805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement

9805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805

806--Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements

810--Engagements to Report on Summary Financial Statements

AU-C 900--999 Special Considerations in the United States  1027

905--Alert That Restricts the Use of the Auditor’s Written Communication

910--Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country

915--Reports on Application of Requirements of an Applicable Financial Reporting Framework

920--Letters for Underwriters and Certain Other Requesting Parties

925--Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933

930--Interim Financial Information

935--Compliance Audits

940--An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements

AU-C . . . Appendixes 1269

AU-C . . . Topical Index 1325